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TMI Blog1996 (10) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... to classification of populated printed circuit boards. 3. The appellants had earlier imported wire cutting machines. The imported printed circuit boards are claimed to be maintenance parts and accessories which are used in such a wire cutting machine. These printed circuit boards are claimed to be designed by the manufacturers to suit specifically the CNC wire-cut machine. These circuits are tailor-made for the requirements of a sequence of operations. 4. Arguing for the appellants, the learned Consultant submits that when the whole machine along with the Numerically controlled unit was imported, it was classified under CTH 84.45. He submits that on the same analogy these circuit boards too should be considered as parts of that machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s covered here are basically such control panels as are equipped with apparatus for controlling and distributing electricity. The goods imported are basically parts of data processing unit and cannot be considered as parts of a numerical control panels. They would have been classified under 85.37 if a control panel with in built data processing system had been imported. This is not the case here. What is presented for assessment is a plain populated circuit board which when connected to other parts of a data processing unit is intended to serve the functions relating to a data processing unit only and, therefore, cannot by any strech of imagination be considered as a part of numerical control panels such as are envisaged under Heading 85.37 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forming a specific function is excluded from the purview of the Chapter 84.71 and have to be classified in the heading appropriate to their respective functions. In this view of the matter, numerical control panels with built-in automatic data processing unit would correctly be classified under Heading 85.37. 9. Classification as parts of machinery under 84.66 on the argument that machine together with control panel was classifiable under 84.45 is also ruled out. The machine as such when imported with built-in control panel could be classifiable under 84.66 on the basis of being a composite machine to be classifiable as if consisting of that component or being that machine which performs the principal function. A part of the data processi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85 (other than Heading 84.85, 85.48) are all cases to be classified in their respective headings. Section Note 2(b) indicates that other parts if solely or principally used with a particular kind of machine are to be classified with machine of that kind. Section 2(a) will clearly take precedence over Section Note 2(b). 11. Considering therefore, that the impugned goods presented separately are to be connected to a system which is indeed an automatic data processing unit then are correctly classifiable as parts of data processing unit under 84.73 being parts of goods classifiable under 84.71. These cannot be classified as parts of machine incorporating or working in conjuction with an automatic data processing machine and performing a spe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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